The accounting is not what matters. What matters is using your brain to to figure out if a fine is actually meaningful.
Comparing to revenue is a stupid way to think about things. Profit is the incentive to conduct business. Not revenue. And not global profit, but in this case Ireland/EU profits only, because that is the location fining them.
People are so eager. Every. Single. Time. To say that a fine does not matter even if it clearly outpaces multiple years of profits for the area given.